Budgeting

Budgeting

1. MASTER BUDGET

   • Operating Budget
     • Sales budget
     • Production budget
     • Direct materials purchases budget
     • Direct labor budget
     • Overhead budget
     • Selling and administrative budget
     • Ending finished goods invertory budget
     • Cost of goods sold budget
   • Financiial Budget
     • Cash budget
       • beginniing cash
       • expected cash inflows from operations
       • expected cash outflows for operations
       • cash excess or shortage from operations
       • total cash required
       • cash provieded by financing activities
       • cash used by financing activities
     • Budgeted balance
     • Capital budget

2. Cost Center

   • Cost center
   • Revenue center
   • Investment

3. Fixed

4. Flexible

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